The Principal Act is hereby amended -

(a) in Chapter 1 of Part 15, by the insertion in Part 2 of the Table to section 458 of "Section 474A" after "Section 474",

(b) in Chapter 2 of Part 15, by the insertion of the following section after section 474:

"474A. Relief for fees paid to publicly funded colleges in the European Union for full-time third level education.

(1) In this section -

'academic year', in relation to an approved course, means a year of study commencing on a date not earlier than the 1st day of August in a year of assessment;

'appropriate percentage', in relation to a year of assessment, means a percentage equal to the standard rate of tax for that year;

'dependant', in relation to an individual, means a spouse or child of the individual or a person in respect of whom the individual is or was the legal guardian;

'the Minister' means the Minister for Education and Science;

'qualifying college' means any university or similar institution of higher education in a Member State of the European Union (other than the State) which is maintained or assisted by recurrent grants from public funds of that or any other Member State of the European Union (including the State);

'qualifying course' means a full-time undergraduate course of study in a qualifying college which is of at least 2 academic years' duration, other than a course of study in medicine, dentistry, veterinary medicine or in teacher training;